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Article
Publication date: 12 March 2024

Olayinka Adedayo Erin and Paul Olojede

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG…

Abstract

Purpose

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

Design/methodology/approach

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Findings

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

Practical implications

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

Originality/value

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 January 2024

Om Raj Katoch

This paper aims to evaluate the progress made in achieving sustainable development goal-2 (SDG 2) in India, with a focus on ending hunger, ensuring food security, improving…

Abstract

Purpose

This paper aims to evaluate the progress made in achieving sustainable development goal-2 (SDG 2) in India, with a focus on ending hunger, ensuring food security, improving nutrition and promoting sustainable agriculture. The assessment uses data from SDG Index reports, which offer a comprehensive overview of the advancements made by 28 states and 8 union territories (UTs) in India.

Design/methodology/approach

The evaluation is based on information derived from three editions of the SDG Index reports, initially published in 2018 and subsequently in 2019 and 2020. These reports provide a detailed analysis of the status and achievements of different states and UTs in relation to SDG 2. The categorization of states and UTs into aspirant, performer, front runner and achiever categories serves as a crucial framework for assessing the progress.

Findings

Despite concerted efforts by India, the majority of states and UTs are positioned in the aspirant and performer categories, suggesting that significant challenges persist in achieving SDG 2 targets. The results emphasize the necessity for stronger measures to elevate states and UTs to the categories of front-runners and achievers. The persistent challenges of malnutrition, hunger and their economic ramifications require immediate and strategic interventions to address these pressing concerns.

Originality/value

This paper contributes to the existing literature by providing a comprehensive analysis of the progress towards SDG 2 in India, using the insights from the SDG Index reports. The categorization framework used in this assessment offers a nuanced understanding of the challenges faced by different regions, highlighting the original contribution of this study. The findings underscore the urgency of targeted efforts to address malnutrition, hunger and related issues, emphasizing the importance of sustained commitment to achieving SDG 2 for the overall well-being of vulnerable populations.

Details

Nutrition & Food Science , vol. 54 no. 2
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 31 January 2024

Fara Azmat, Ahmed Shahriar Ferdous, Faisal Wali, Mohammad Badrul Muttakin and Mohammed Ziaul Haque

This study examines whether engagement with Sustainable Development Goal (SDG)-focused specialized training programs enable senior public officials (focal actor) to collectively…

Abstract

Purpose

This study examines whether engagement with Sustainable Development Goal (SDG)-focused specialized training programs enable senior public officials (focal actor) to collectively deliver on public services that have a transformational societal impact over time. Further, the study explores the factors that impede and facilitate the delivery of such services. The authors do so by using service mechanics theorization and drawing on the lens of actor and collective engagement.

Design/methodology/approach

This study undertakes a longitudinal exploratory qualitative study design. SDG-focused training programs were delivered, as interventions, for two cohorts of senior public officials from Bangladesh in an Australian University in 2017 and 2019. In-depth interviews were conducted upon the training's completion and then after 8- and 12-month intervals to assess the short- and long-term impact respectively.

Findings

An empirical framework is proposed from the study findings. It shows that engagement – cognitive, emotional and behavioral – with SDG-focused specialized training programs enables focal actors (i.e. senior public officials) to engage other actors (other public officials, community members) in networks, facilitated the delivery of SDG-aligned public services. Such engagement results in a transformative impact that spans micro (individual), meso (organizational) and macro (societal) levels over time. Factors that impede and facilitate SDG-aligned delivery of public services are also identified.

Research limitations/implications

Theoretically, the authors contribute to the literature that relates to actor and collective engagement, SDG-focused capacity-building training programs and service mechanics. Practically, this study informs organizations about the ways that they can effectively engage their senior employees with capacity-building training programs that focus on sustainability.

Originality/value

This study is one of the few that connects the interface between public service delivery for enacting societal changes and SDG-focused capacity-building training programs through service mechanics theorization and using the lens of actor and collective engagement.

Details

Journal of Service Theory and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-6225

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Article
Publication date: 12 December 2023

Cristina del Río, Karen González-Álvarez and Francisco José López-Arceiz

The purpose of this study is to examine the existence of greenwashing and sustainable development goal (SDG)-washing processes by comparing ex ante (SDG Compass) and ex post (SDG…

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Abstract

Purpose

The purpose of this study is to examine the existence of greenwashing and sustainable development goal (SDG)-washing processes by comparing ex ante (SDG Compass) and ex post (SDG Compliance) indicators and investigating whether the limitations associated with these indicators encourage companies to engage in washing processes.

Design/methodology/approach

The authors use a sample of 1,154 companies included in the S&P Sustainability Yearbook (formerly the RobecoSAM Yearbook). The authors test for the presence of greenwashing by comparing ex ante and ex post indicators for each SDG, whereas to test for SDG-washing, the authors compare the two ex ante and ex post approaches considering the full set of SDGs.

Findings

The results show that there is no consistency between the two types of indicators to measure the level of SDG implementation in organisations. This lack of consistency may facilitate both greenwashing and SDG-washing processes, which is due to the design and limitations of these measurement tools.

Practical implications

Companies may choose those indicators that paint their commitment to the SDGs in the best light, but they may also select indicators based on the SDGs they want to report on. These two options would combine greenwashing and SDG-washing.

Social implications

The shift towards improved standards and regulations for measuring SDG achievement is the result of several social factors such as investor scrutiny, regulatory reform, consumer awareness and increased corporate accountability.

Originality/value

Few previous studies have analysed in detail the interaction between greenwashing and SDG-washing. They focus on the use of ex ante or ex post indicators separately, with samples composed of local companies, and without considering the whole set of SDGs.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 21 July 2023

Nicholas Eng, Cassandra L.C. Troy and Denise S. Bortree

The purpose of this paper is to assess online corporate communication around commitments to sustainable development goal (SDG) 12, sustainable production and consumption.

Abstract

Purpose

The purpose of this paper is to assess online corporate communication around commitments to sustainable development goal (SDG) 12, sustainable production and consumption.

Design/methodology/approach

Guided by legitimacy theory, a qualitative directed content analysis was conducted on 13 companies' webpages (81 webpages, 78,947 words).

Findings

Companies broadly failed to communicate about all 11 SDG 12 targets, neglected to consistently address multiple stakeholder groups, missed opportunities to provide concrete evidence of progress and relied on a mix of substantive and symbolic legitimation strategies.

Originality/value

SDG 12 has been under-researched and this paper is one of the first to offer an in-depth analysis of corporate communication regarding SDG 12.

Article
Publication date: 13 July 2023

Sónia Monteiro, Verónica Ribeiro and Cristiana Molho

The implementation and reporting of the sustainable development goals (SDGs) is one of the emerging challenges for higher education institutions (HEIs), but the lack of…

Abstract

Purpose

The implementation and reporting of the sustainable development goals (SDGs) is one of the emerging challenges for higher education institutions (HEIs), but the lack of well-defined reporting structures and topics for this sector makes it difficult to map and evaluate HEI performance in relation to 2030 Agenda. This study aims to assess the SDG performance and reporting by the 13 HEIs that integrate the Times Higher Education Impact Ranking (THE_IR), from the perspective of the five pillars of the 2030 Agenda in the Portuguese context, where research on this topic is quite scarce.

Design/methodology/approach

Considering the THE_IR methodology, an SDG reporting assessment framework with 85 key topics has been developed to search for in the institutional reports of the 13 studied HEIs. For each topic, depending on the number of institutions that disclose it, a reporting index (RI) has been calculated, which was used to compare the level of reporting between the different SDGs and pillars.

Findings

Concerning HEIs’ SDG performance in the THE_IR, the People pillar was the one with the most HEIs ranked, followed by the Prosperity pillar. The Planet pillar was less highlighted. SDG reporting varied widely among Portuguese HEIs. The SDG RI presented a mean value of 43.1%. The Kruskal–Wallis test revealed that the RI for the Planet pillar (RI = 23.6%) was statistically and significantly lower than those for the People and Prosperity pillars (RI = 48.6% and 53.5%, respectively). The results thus demonstrated some conformity of the SDG reporting with Portuguese HEI performance in THE_IR. Aside from Goal 5, the SDGs 4 and 3 stood out in the first four positions of the HEIs in the THE_IR. Goals 3 and 4 were also the most disclosed in institutional reports.

Originality/value

This study proposed and applied a new SDG reporting assessment framework for HEIs, contributing to better evaluation of the inclusion of important SDG-related topics in their institutional reports.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 1
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 27 December 2022

Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino and Serena De Iorio

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also…

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Abstract

Purpose

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

Design/methodology/approach

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Research limitations/implications

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

Practical implications

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

Originality/value

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 5 March 2024

Jan Beyne and Lars Moratis

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…

Abstract

Purpose

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

Design/methodology/approach

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

Findings

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

Originality/value

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 11 January 2024

Andrea Cuesta-Claros, Gary Bonar, Shirin Malekpour, Rob Raven and Tahl Kestin

This case study explores different perspectives on integrating the Sustainable Development Goals (SDGs) in universities to achieve university transformations. This study…

Abstract

Purpose

This case study explores different perspectives on integrating the Sustainable Development Goals (SDGs) in universities to achieve university transformations. This study recognises that university actors think differently about the purpose of universities, hold diverse perspectives on the SDGs, and, thus, prefer specific types of SDG integration.

Design/methodology/approach

Using Q methodology, 29 participants from one university expressed their perspectives by sorting 50 statements covering different types of SDG integration. Statements were based on academic and grey literature on SDG integration in universities, and interviews with university actors from a previous study. After the sorting task, participants were interviewed to understand the reasons behind the placement of particular statements.

Findings

The study identifies three perspectives held by the study participants. Perspective 1 emphasises the value of the SDGs and supports a deep integration of the Goals in their university. Perspective 1 also advocates for incorporating the SDGs into the university’s identity. Perspective 2 sees the university’s purpose as more comprehensive than the SDGs; thus, the university should develop knowledge regardless of its relevance to the SDGs. This perspective supports a pragmatic integration of the SDGs – favouring actions that benefit the university without introducing significant changes. Finally, Perspective 3 argues that the university should approach the SDGs through social justice and empowerment lenses. This perspective also questions the suitability of the SDGs for universities, arguing that the SDGs fail to challenge current structures underpinning the unsustainability of the world.

Originality/value

Although previous studies have analysed diverse ways of understanding the SDGs in universities, to the best of the authors’ knowledge, this study is the first to treat the SDGs as a governance framework of 17 goals and adopt a whole-institution approach to study universities.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 27 February 2024

Alex Opoku, Kelvin Saddul, Georgios Kapogiannis, Godwin Kugblenu and Judith Amudjie

This paper explores project managers' (PMs') role in contributing to and achieving sustainability within construction projects, particularly focusing on Sustainable Development…

Abstract

Purpose

This paper explores project managers' (PMs') role in contributing to and achieving sustainability within construction projects, particularly focusing on Sustainable Development Goal (SDG) 11.

Design/methodology/approach

Semi-structured interviews were conducted with 15 PMs working with construction firms in the UK. Thematic analysis was also performed on the qualitative data retrieved using the NVivo software.

Findings

The study’s findings revealed that PMs working on construction projects considered various sustainable construction processes in attempts to solve problems with traditional construction technology. Furthermore, it was revealed that the PM’s role was key in achieving the SDGs in general and SDG 11 in particular through the process of perfecting the client brief, ensuring the client’s financial stability and creating an environment of teamwork. In terms of specific competencies, sustainability leadership and sustainable innovative capability were revealed to suggest that a PM is the leader of change.

Originality/value

The study highlights the essential role of the PM in delivering sustainable construction projects as part of the drive to achieve SDG 11. The study impacts the construction industry in developing strategies and training programs that build PMs' competencies and skills for contributing to the world we want.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

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